The tariff classification of Santa and Snowman Shelf Sitters from China.

N059587 May 8, 2009 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Sidestra Elvi Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of Santa and Snowman Shelf Sitters from China. Dear Ms. Elvi: In your letter dated April 23, 2009 you requested a tariff classification ruling. You submitted a sample of a Snowman Shelf Sitter and a photo of a Santa Shelf Sitter, identified as item number 9006036. Both shelf sitters consist of stuffed figures that are attired in textile clothing. The figures have flexible bodies which allow them to be manipulated into seated positions. The first item is a full-bodied 26” snowman designed to sit on a shelf. The body of the snowman is constructed primarily out of spongy material and gravel. The snowman is dressed in a rustic plaid shirt, green pants and vest, a red scarf and a black belt with a large belt buckle. The snowman’s head is adorned with a red textile hat decorated with a sprig of pine and berries. In his left arm, he holds a pine bough with several pine cones attached. The second item is a full-bodied Santa Claus figure designed to sit on a shelf. He is dressed in a plaid jacket and red pants with a black belt and large belt buckle. He is wearing a traditional red and white Santa hat, decorated with pine cones, a sprig of pine, and a bell. In his right arm he holds a sack that has pine branches sticking out. Santa’s 26” body is mostly constructed of spongy material and gravel, which allows the figure to be displayed in a seated position. The sample of the Snowman Shelf Sitter will be returned as requested. The applicable subheading for the Santa and Snowman Shelf Sitters will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other." The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Wayne Kessler at (646) 733-3026. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division